SHAW N’ABANDI v KAZINA

# SHAW N’ABANDI v KAZINA

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2025-03-21 - Case/document no.: RCOMAA 00035/2024/CA - Collection: Court of Appeal

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SHAW N’ABANDI v KAZINA [Rwanda URUKIKO RW’UBUJURIRE - RCOMAA 00035/2024/CA (Ngagi, P.J.) 21 Werurwe 2025] Amategeko agenga imiburanishirize y’imanza - Imanza z’ubucuruzi – Ubujurire butanzwe nyuma y’igihe - Mu bigomba kuba biri mu nyandiko y’ubujurire harimo impamvu z’ubujurire, bityo impamvu z’ubujurire zatanzwe nyuma y’ibihe by’ubujurire ntizigomba kwakirwa. Amategeko agenga imiburanishirize y’imanza – Imanza z’ubucuruzi – Kugaragaza inenge z’urubanza rujuririrwa - Ujurira agomba kugaragaza ikosa ryakozwe mu rubanza rujuririrwa, akagaragaza amategeko ashingiraho n’ibimenyetso bihamya ko ibyo avuga ari ukuri. Amategeko agenga imanza z’ubucuruzi – Uburyozwe bw’abanyamigabane ba sosiyete - Ihame rya piercing corporate veil rishingirwaho n’urukiko mu gihe sosiyete ifite icyo iryozwa kuko iryo hame rikoreshwa iyo sosiyete ikurikiranweho uburyozwe, uyikurikiranye agasaba ko ubwo buryozwe burenga sosiyete bukagera no ku bayobozi cyangwa abanyamigabane bayo, iyo bigaragaye ko bakoze amakosa cyangwa bayicunze nabi. Incamake y’ikibazo: Kazina yatanze ikirego mu Rukiko rw’Ubucuruzi arega Roger Martyn Shaw, Faith Idamange Shaw na LAKESIDE Ltd ko bamusanze bakamusaba gushora mu mushinga w’ubworozi bw’amafi bari bafite binyuze muri company yitwa LIKESIDE Ltd. Asobanura ko yabahaye amadorari 80.000 USD ariko bakayikoreshereza ibindi kandi ntibanamwandika muri Company ngo abe umunyamigabane bityo agasaba ko bamusubiza ayo madorari ndetse n’inyungu zayo. Abaregwa batanze inzitizi y’iburabubsaha bw’urukiko bavuga ko amasezerano avuga ko ibibazo bizakemurwa n’inkiko zo muri Amerika, ndetse no ukuba urega nta nyungu afite afite kuko atanga ayo madorari hashingiwe ku masezerano yagiranye na company yitwa LAKESIDE FISH FIRM LLC yo muri Amerika ariko we akavuga ko iyo atayizi ko yareze abo yahaye ayo madorari. Urukiko rwasanze inzitizi zatanzwe nta shingiro zifite maze rwemeza ko LAKESIDE Ltd, Roger Martyn Shaw na Faith Idamange Shaw bafatanya gusubiza Kazina Balimba Joseph amadolari ibihumbi mirongo inane (80,000 USD) n’izindi ndishyi. Abarega bajuririye icyo cyemezo mu Rukiko Rukuru rw’Ubucuruzi bavuga ko mu gusaba ko yishyura umwenda, urukiko rwabanje rutagaragaje ko uwo mwenda uhari rushingiye ku mategeko, ko rutagombaga kwemeza ko ikirego cyakirwa, ko rwashyize uburyozwe ku baregwa rutagaragaje ikosa bakoze ndetse n’itegeko ryashingiwe baryozwa uwo mwenda. Urukiko rwasanze ubujurire nta shingiro bufite. Abaregwa bakomeje kujurira mu Rukiko rw’Ubujurire maze habanza gusuzumwa inzitizi yatanzwe na Kazina yo kutakira ubujurire kuko abajuriye batsinzwe ku mpamvu zimwe mu nkiko zombi, urukiko rusanga iyo nzitizi nta shingiro ifite. Urubanza rwaburanishijwe mu mizi harebwa inzitizi yatanzwe na uwajuriye ko inkiko zo mu Rwanda zitari zifite ububasha bwo kuburanisha uru rubanza. Urukiko rwasanze iyi atari inzitizi ahubwo ari impamvu y’ubujirire yatanzwe nyuma y’igihe cyo kujurira, bityo ikaba idafite ishingiro. Hasuzumwe ikindi kibazo cyo kumenya niba urukiko rwabanje rwarirengagije ibimenyetso bigaragaza ko Kazina yari afite imigabane muri LAKESIDE FISH FARM LLC. Abajuriye bavuga

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ko Kazina yari afite imigabane muri LAKESIDE FISH FARM LLC nk’uko bigaragazwa n’icyemezo batanze urukiko rukakirengagiza bityo Kazina yari kuregera inyungu zabonetse ku migabane ye aho kuregera umwenda. Kazina asobanura ko nta kimenyetso kirengagijwe ko icyo bita ikimenyetso ari inyandiko bihimbiye kandi ikaba itarigeze igaragazwa mu nkiko zabanje bityo akaba atarigeze aba umunyamigabane w’iyo sosiyete. Abajuriye kandi bagaragaje ko urukiko rutakurikije ingingo ya 92 y’Itegeko rigenga amasezerano kuko rutabanje kwemeza uburyozwe bwa sosiyete hanyuma ngo bubone kugera ku banyamigabane bayo. Kazina asobanura ko ishoramari yakoze ritigeze rikoreshwa ibikorwa bya sosiyete kandi urukiko rwasobanuye ko iyo impamvu ariyo yatumye rushyira uburyozwe ku bahawe ayo madorari. Incamake y’icyemezo: 1. Mu bigomba kuba biri mu nyandiko y’ubujurire harimo impamvu z’ubujurire, bityo impamvu z’ubujurire zatanzwe nyuma y’ibihe by’ubujurire ntizigomba kwakirwa; 2. Ujurira agomba kugaragaza ikosa ryakozwe mu rubanza rujuririrwa, akagaragaza amategeko ashingiraho n’ibimenyetso bihamya ko ibyo avuga ari ukuri; 3. Ihame rya piercing corporate veil rishingirwaho n’urukiko mu gihe sosiyete ifite icyo iryozwa kuko iryo hame rikoreshwa iyo sosiyete ikurikiranweho uburyozwe, uyikurikiranye agasaba ko ubwo buryozwe burenga sosiyete bukagera no ku bayobozi cyangwa abanyamigabane bayo, iyo bigaragaye ko bakoze amakosa cyangwa bayicunze nabi. Ubujurire bufite ishingiro kuri bimwe. Amategeko yashingiweho: Itegeko N° 007/2021 ryo ku wa 05/02/2021 Itegeko rigenga amasosiyete y’ubucuruzi ryahinduwe mu mwaka wa 2023, ingingo ya 92; Itegeko No 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, ingingo ya 150; Itegeko No 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, ingingo ya 111, 148; Itegeko N° 45/2011 ryo ku wa 25/11/2011 rigenga amasezerano, ingingo ya 137, 144. Imanza zifashishijwe: RS/INJUST/RCOM 00009/2021/SC, Lesthego Rwanda Ltd na UMUBYEYI Marie Claire, rwaciwe n’Urukiko rw’Ikirenga ku wa 29/04/2022; RCOMAA 00071/2017/CS, Mbuto Aimable na BRD, rwaciwe n’Urukiko rw’Ikirenga ku wa 26/10/2018. Urubanza I. IMITERERE Y’URUBANZA

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[1] Kazina Balimba Joseph yatanze ikirego mu Rukiko rw’Ubucuruzi avuga ko ku wa 17/02/2009, Roger Martyn Shaw afatanyije n’umugore we Faith Idamange Shaw bafunguye sosiyete mu Rwanda yitwa LAKESIDE Ltd, hagaragazwa ko LAKESIDE FISH FIRM LLC ari yo yari umunyamigabane, Roger Martyn Shaw akaba Umuyobozi w’Inama y’Ubutegetsi (Chairman), naho Faith Idamange Shaw akaba umunyamigabane, n’umwe mubagize Inama y’Ubutegetsi. Asobanura ko mu kwezi kwa mbere, mu mwaka wa 2011, Roger Martyn Shaw na Faith Idamange Shaw bamusanze nk’abantu bari baziranye kuva kera, bakamusaba gushora amafaranga mu mushinga w’amafi (“fish firm project”) bari bagiye gutangiza mu Karere ka Bugesera binyuze muri sosiyete LAKESIDE Ltd, akabyemera maze akabanza kuboherereza 60,000 USD, nyuma y’aho akoboherereza andi 20,000 USD, yose hamwe akaba 80,000 USD, bamwizeza ko bazamwungukira, ko ariko baje kuyakoresha mu nyungu zabo bwite ntibamugira umunyamigabane wa LAKESIDE Ltd, kandi ngo ari cyo yari yarayatangiye, yabasaba kuyamusubiza ntibabikore. [2] Yasobanuye kandi ko impande zombi zatangije inzira yo gukemura icyo kibazo binyuze mu nzira y’ubwumvikane, maze Roger Martyn Shaw akemera ko agiye gutanga uburyo bwo kwishyura uwo mwenda ariko ngo na byo ntibigire icyo bitanga. Bityo asaba urwo Rukiko gutegeka LAKESIDE Ltd, Roger Martyn Shaw na Faith Idamange Shaw kumwishyura umwenda remezo ungana na 80,000 USD, inyungu zawo, ndetse n'indishyi zishingiye ku gihombo bamuteje kubera kutamwishyura ku gihe. [3] LAKESIDE Ltd, Roger Martyn Shaw na Faith Idamange Shaw batanze inzitizi y’iburabubasha bw’Urukiko, hashingiwe ku kuba amasezerano bagiranye na Kazina Balimba Joseph yarateganyaga ko ibibazo bizavuka bizakemurwa n’inkiko zo muri Amerika, no ku kuba nta nyungu afite zo kubarega ashingiye ku masezerano yakoranye na LAKESIDE FISH FIRM LLC yo muri Amerika. Kazina Balimba Joseph yireguye ku nzitizi ya mbere avuga ko amasezerano yagaragajwe atamureba, kandi ko yabareze kuko ari bo yahaye amadolari avugwa. Urukiko rumaze gusuzuma izo nzitizi rwasanze ikirego gikwiye kwakirwa kigasuzumwa kuko inyandiko yiswe “Joinder Agreement” yari shingiye ku yindi yiswe “Operation Agreement” itarigeze isinywa n’abayanditse, bityo nta gaciro ifite, naho ku nzitizi ya kabiri (2), rusanga ikirego gikwiye kwakirwa kuko urega yagaragaje ko afite inyungu. [4] Mu rubanza No RCOM 01533/2022/TC rwaciwe ku wa 20/07/2023, Urukiko rw’Ubucuruzi rwemeje ko: - ikirego Kazina Balimba Joseph yarezemo LAKESIDE Ltd, Roger Martyn Shaw na Faith Idamange Shaw cyatanzwe mu buryo bukurikije amategeko; - LAKESIDE Ltd, Roger Martyn Shaw na Faith Idamange Shaw bafatanya gusubiza Kazina Balimba Joseph amadolari ibihumbi mirongo inane (80,000 USD), hiyongereyeho indishyi z’akababaro zingana na miliyoni eshatu (3,000,000 Frw) n’amafaranga y’ikurikiranarubanza n’igihembo cy’Avoka angana na miliyoni imwe n’ibihumbi ijana (1.100.000 Frw); - bishyura uwareze amafaranga ibihumbi makumyabiri (20.000 Frw) y’ingwate y’amagarama. [5] LAKESIDE Ltd, Roger Martyn Shaw na Faith Idamange Shaw bajuririye Urukiko Rukuru rw’Ubucuruzi banenga ko Urukikio rw’Ubucuruzi mu gusuzuma ingingo ijyanye no kumenya niba

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80,000 USD yishyuzwa yari umwenda wagurijwe LAKESIDE Ltd, rutarashingiye ku mategeko, kuko rwagombaga kubanza kugaragaza mu cyemezo cyarwo ko ayo madorali ari umwenda mbere y’uko rutegeka ko asubizwa, ko rwirengagije ibimenyetso barushyikirije, ko rutagombaga kwemeza ko ikirego cya Kazina Balimba Joseph cyakirwa, ko rwashyize uburyozwe kuri Roger Martyn Shaw na Faith Idamange Shaw rutagaragaje ikosa bakoze ndetse n 'Itegeko rwashingiyeho riteganya ubwo buryozwe, banibaza uko bigenda ku munyamigabane wa sosiyete itarashoboye kunguka ngo itange inyungu. Basoza basaba indishyi zitandukanye. [6] Mu rubanza No RCOMA 00436/2023/HCC rwaciwe ku wa 31/05/2024, Urukiko Rukuru rw’Ubucuruzi rwemeje ko: a. ubujurire bwatanzwe na LAKESIDE Ltd, Roger Martyn Shaw na Faith Idamange Shaw nta shingiro bufite; b. ubujurire bwuririye ku bundi bwatanzwe na Kazina Balimba Joseph bufite ishingiro; c. LAKESIDE Ltd, Roger Martyn Shaw na Faith Idamange Shaw bafatanya guha Kazina Balimba Joseph amadolari ibihumbi mirongo inane (80,000 USD) yabahaye n’inyungu ziyakomokaho zingana n’amadolari ibihumbi mirongo irindwi na birindwi magana arindwi na cumi n’abiri (77,712 USD); d. LAKESIDE Ltd, Roger Martyn Shaw na Faith Idamange Shaw bafatanya guha Kazina Balimba Joseph mu bujurire 1,000,000 Frw y’igihembo cya Avoka na 200.000 Frw y’ikurikiranarubanza, yose hamwe akaba miliyoni imwe n’ibihumbi magana abiri (1,200,000 Frw); e. amagarama y’urubanza aherera ku Isanduku ya Leta. [7] Roger Martyn Shaw na Faith Idamange Shaw bajuririye uru Rukiko, ubujurire bwabo bwandikwa kuri No RCOMAA 00035/2024/CA. Iburanisha ryabaye mu ruhame ku wa 03/03/2025, Roger MATYN Shaw, LAKESIDE Ltd, na Faith Idamange Shaw bahagarariwe na Me Bizumuremyi Isaac, naho Kazina Joseph Balimba ahagarariwe na Me William Karaiga na Me Rugundana Elysée, hasuzumwa inzitizi y’iburabubasha yatanzwe na Kazina Balimba Joseph ishingiye ku kuba Roger MATYN Shaw, LAKESIDE Ltd, na Faith Idamange Shaw baratsinzwe mu nkiko zombi zabanje hashingiwe ku mpamvu zimwe. [8] Ku wa 06/03/2025, mu rubanza rubanziriza urundi, Urukiko rwemeje ko inzitizi y’iburabubasha bw’uru Rukiko yatanzwe na Kazina Balimba Joseph, nta shingiro ifite; iburanisha ry’urubanza mu mizi rishyurwa ku wa 11/03/2025, maze kuri iyo tariki, iburanisha riba mu ruhame, ababuranyi bahagarariwe nka mbere. [9] Mu myanzuro yabo no mu iburanisha, Roger Martyn Shaw, Faith Idamange Shaw na LAKESIDE Ltd, bavuga ko batanze inzitizi ijyanye n’uko inkiko zo mu Rwanda zitari zifite ububasha bwo kuburanisha ikirego cyatanzwe na Kazina Balimba Joseph, Urukiko Rukuru rw’Ubucuruzi, rwemeza ko iyo nzitizi nta shingiro ifite. Bavuga kandi ko Urukiko Rukuru rw’Ubucuruzi rwirengagije ibimenyetso batanze birimo Share certificates and declaration under the penalty of perjury, ko rutasuzumye ibisobanuro batanze muri Note de plaidoirie ku bijyanye n’ubusobanuro bwa private placement n’uburyo ikora, ko kandi rwavuye mu mbibi z’icyaregewe kuko haregewe kwishyuza umwenda ungana na 80,000 USD, ariko nyuma ikirego nticyakomeza kuba umwenda, ahubwo birangira ari ugusubizwa ayo madolari kubera ko nta nyungu zayo yabonye, bityo basaba ko uru Rukiko rubikosora. Bakomeza bavuga ko ntacyo Roger Martyn Shaw na Faith Idamange Shaw bagomba kuryozwa muri uru rubanza kuko nta masezerano

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bagiranye na Kazina Balimba Joseph, ko nta nyungu bagombaga gucibwa kandi ko izagenwe n’Urukiko Rukuru rw’Ubucuruzi zidahura n’iziteganywa n’ingingo ya 144 y’Itegeko Nº 45/2011 ryo ku wa 25/11/2011 rigenga amasezerano, kandi ko urwo Rukiko rwirengagije ibiteganywa n’ingingo ya 92 y’Itegeko rigenga amasosiyete, basoza basaba amafaranga y’ikurikiranarubanza n’igihembo cya Avoka. [10] Kazina Balimba Joseph avuga ko inkiko zo mu Rwanda zari zifite ububasha, ko nta bimenyetso cyangwa ibisobanuro byirengagijwe, ko nta kosa Urukiko rwakoze gutegaka Roger Martyn Shaw, Faith Idamange Shaw na LAKESIDE Ltd, kumusubiza amadolari ye, kuko ari abanyamigabane bayo. Akomeza avuga ko inyungu zatanzwe zikurikije amategeko, ko kandi Urukiko ntaho rwanyuranyije n’ingingo ya 92 y’Itegeko rigenga amasosiyete; asoza asaba amafaranga y’ikurikiranarubanza n’igihembo cya Avoka. [11] Urukiko, rushingiye kuri izo mpaka, rurasanga hakwiye gusuzumwa ibibazo bikurikira: a. kumenya niba impamvu y’ubujurire ijyanye n’uko inkiko zo mu Rwanda zitari zifite ububasha bwo kuburanisha ikirego cya Kazina Balimba Joseph yasuzumwa n’ishingiro ryayo mu gihe yaba isuzumwe; b. kumenya niba Urukiko Rukuru rw’Ubucuruzi rwarirengagije ibimenyetso byerekana ko Kazina Balimba Joseph ari umunyamigabane; c. kumenya niba Urukiko Rukuru rw’Ubucuruzi rwaragombaga kwemeza ko hari amasezerano y’ishoramari Kazina Balimba Joseph yagiranye na Roger Martyn Shaw, ku buryo yagira ibyo aryozwa; d. kumenya niba Urukiko Rukuru rw’Ubucuruzi rwarirengagije ibiteganywa n’ingingo ya 92 y’Itegeko rigenga amasosiyete; e. kumenya ishingiro ry’inyungu zagenwe n’Urukiko Rukuru rw’Ubucuruzi no kumenya niba zihura n’iziteganywa n’ingingo ya 144 y’Itegeko Nº 45/2011 ryo ku wa 25/11/2011 rigenga amasezerano; f. kumenya niba amafaranga y’ikurikiranarubanza n’igihembo cya Avoka asabwa muri uru rubanza afite ishingiro II. IBIBAZO BIGIZE URUBANZA N’ISESENGURA RYABYO 1. Kumenya niba impamvu y’ubujurire ijyanye n’uko inkiko zo mu Rwanda zitari zifite ububasha bwo kuburanisha ikirego cya Kazina Balimba Joseph yasuzumwa n’ishingiro ryayo mu gihe yaba isuzumwe [12] Uhagarariye Roger Martyn Shaw, LAKESIDE Ltd na Faith Idamange Shaw, avuga ko inkiko zo mu Rwanda nta bubasha zari zifite hashingiwe ku bikubiye muri statuts (Operating Agreement) ya LAKESIDE FISH FARM LLC, aho mu ngingo yayo ya 28, iteganya ko Inkiko zifite ububasha bwo gukemura impaka ziri hagati y’impande zombi ari inkiko zo muri Amerika, aho mu rurimi rw’icyongereza igira iti: ʺJurisdiction:The parties agree that any suit to enforce any provision of this Agreement or arising out of or based upon this Agreement shall be brought in the United States District Court or state court with jurisdiction over the county and state in which the principal executive office of the LLC is located at the time such suit is brought”. Asobanura ko

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mu gika cya 17 cy’urubanza rujuririrwa No RCOMA 00436/2023/HCC, abajuriye batanze iyo nzitizi maze mu gika cya 19 cy’urwo rubanza, Urukiko ruvuga ko kuba Kazina Balimba Joseph atarashyize umukono kuri ʺOperating Agreement" nta gaciro ifite, kandi ko kuba amadorali yaroherejwe kuri konti ya LAKESIDE Ltd, ikorera mu Rwanda kandi abajuriye bataragaragaje ko igengwa n’andi mategeko, iyo nzitizi nta shingiro ifite. [13] Ashingiye ku ngingo ya ingingo ya 64 y’Itegeko Nº 45/2011 ryo ku wa 25/11/2011 rigenga amasezerano, iteganya ko amasezerano akozwe ku buryo bukurikije amategeko aba Itegeko ku bayagiranye, kandi ko agomba kubahirizwa nta buryarya, avuga ko kuba Kazina Balimba Joseph yaremeye ko ibirego bye bijyanye no gushora imari muri ya LAKESIDE FISH FARM LLC azabitanga mu nkiko zo muri Amerika, yagombaga kubahiriza ibikubiye muri iyi ngingo, ariko ko Urukiko Rukuru rw’Ubucuruzi rutahaye agaciro ibyo Kazina Balimba Joseph ubwe yasinyiye, aho mu nyandiko yiswe ʺJoinder Agreement" yemeye ko azagengwa na ʺOperating Agreement" yari yarahawe, kandi mbere yo gufata icyemezo cyo gusinya iyo ʺJoinder Agreement" ndetse na mbere y’uko yishyura imigabane ye yarabanje kuyisoma. Bityo asaba Urukiko rw’Ubujurire kwemeza ko Inkiko zo mu Rwanda nta bubasha zifite bwo kuburanisha ikirego cyatanzwe Kazina Balimba Joseph, ko izibufite ari izo muri Amerika nk’uko impande zombi zabyumvikanyeho. [14] Abahagarariye Kazina Balimba Joseph biregura kuri iyi nzitizi bavuga ko nta shingiro ifite, kuko ʺJoinder Agreement" abajuriye bashingiraho ntaho ihuriye n’icyo Kazina Balimba Joseph yaregeraga cyo gusubizwa 80,000 USD yahawe LAKESIDE Ltd, iyoborwa na Roger Martyn Shaw na Faith Idamange Shaw binyujijwe kuri konti yayo Nº 0040-0315-99397/USD iri muri Banki ya Kigali (BK). Kandi ko Kazina Balimba Joseph atemera iyo nyandiko bise ʺOperating Agreementʺ kimwe na ʺJoinder Agreement”, kuko yazibonye ari uko abajuriye bazishyize muri systeme y’Urukiko, ndetse ko na sosiyete ya LAKESIDE FISH FARM LLC bavuga itari umuburanyi muri uru rubanza kandi ntaho ihurira n’ikiregerwa, bityo ko badafite ububasha bwo kuzamura iyi nzitizi. [15] Basobanura ko mu gika cya 7 cy’urubanza No RCOM 01533/2022/TC, Urukiko rwasuzumye ibimenyetso byatanzwe n’impande zombi, maze rusanga kuba amadolari yarahawe LAKESIDE Ltd, iyoborwa na Roger Martyn Shaw na Faith Idamange Shaw, ari bo bakwiye kuyasubiza, kuko inyandiko yiswe ko ari iya LAKESIDE FISH FARM LLC nta mukono uyiriho ku buryo nta ngaruka yagira kuri Kazina Balimba Joseph. Ko nyuma yo gusuzuma niba ikirego cya Kazina Balimba Joseph kitari mu bubasha bw’Urukiko rw’Ubucuruzi, urwo Rukiko rwasanze idashobora gushingirwaho kuko nta n’umwe mu bayigiranye wayishizeho umukono. Ndetse ko n’Urukiko Rukuru rw’Ubucuruzi rwasuzumye icyo kibazo, maze rugasanga inyandiko yiswe Joinder Agreement yari ishingiye kuri Operating Agreement abajuriye bavugaga ko ari yo yateganyaga ko inkiko zo mu Rwanda zidafite ububasha itarigeze ishyirwaho umukono n’impande zombi, ikaba idakwiye gushingirwaho, bityo nta kosa Urukiko rw’Ubucuruzi rwakoze mu kuburanisha ikirego cya Kazina Balimba Joseph, cyane ko nta gishya bagaragaza Inkiko zabanje zaba zarirengagijwe. UKO URUKIKO RUBIBONA [16] Kuri iki kibazo, mu iburanisha, Urukiko rwabajije abajuriye niba iyi ngingo y’ubujurire bise inzitizi, nyamara atari yo, barayitanze mu bihe biteganywa n’amategeko, basubiza ko

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bayitanze mu gihe gikurikije amategeko; abahagarariye uregwa bo ntibagira icyo bayivugaho. Kuba rero ibyo kubahiriza ibihe byo kujurira ari indemyagihugu1, ni ngombwa ko Urukiko rubisuzuma. [17] Ingingo ya 148 y’Itegeko No 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi iteganya ko igihe ntarengwa cyo kujurira ari ukwezi kumwe (1) gitangira kubarwa kuva ku munsi umuburanyi yamenyeyeho ko urubanza rwasomwe. [18] Mu rubanza No RCOMAA 00071/2017/SC rwaciwe n’Urukiko rw’Ikirenga ku wa 26/10/2018, urwo Rukiko rwemeje ko mu bigomba kuba biri mu nyandiko y’ubujurire harimo impamvu z’ubujurire, ko impamvu z’ubujurire zatanzwe nyuma y’ibihe by’ubujurire zitagomba kwakirwa2. [19] Dosiye igaragaza ko urubanza rujuririrwa rwaciwe ku wa 31/05/2024, rujuririrwa ku wa 24/06/2024. Ku wa 14/01/2025, mu nama ntegurarubanza nibwo abajuriye batanze icyo bise inzitizi ijyanye n’uko inkiko zo mu Rwanda zitari zifite ububasha, ariko nubwo bayise inzitizi ntabwo ari inzitizi, ahubwo ni ingingo y’ubujurire kuko yatanzwe n’uwajuriye kandi ikaba yarafashweho icyemezo n’inkiko zabanje. [20] Urukiko rurasanga, kuba iyi ngingo y’ubujurire yaratanzwe nk’inzitizi ubwo urubanza rwatangiraga mu Rukiko rw’Ubucuruzi, ariko ntihabwe ishishingiro, bakayijuririra mu Rukiko Rukuru rw’Ubucuruzi, nabwo ntihabwe ishingiro, bakongera bakayijuririra muri uru Rukiko, yaratanzwe ku wa 14/01/2025, ni ukuvuga amezi arindwi (7) urubanza rujuririrwa ruciwe, n’amezi agera kuri atandatu (6), bajuririye Urukiko ku zindi ngingo, bigaragara ko ubujurire bwabo kuri iyi ngingo bwatanzwe impitagihe; bityo, iyi ngingo yabo y’ubujurire, bo bita inzitizi ntigomba kwakirwa ngo isuzumwe, kuko yatanzwe impitagihe. 1. 2. Kumenya niba Urukiko Rukuru rw’Ubucuruzi rwarirengagije ibimenyetso n’ibisobanuro byerekana ko Kazina Balimba Joseph ari umunyamigabane [21] Uhagarariye Roger Martyn Shaw, LAKESIDE Ltd na Faith Idamange Shaw avuga ko Urukiko Rukuru rw’Ubucuruzi rwirengagije ibimenyetso bya share certificates zatanzwe na LAKESIDE FISH FARM LLC biri ku mugereka wa 33 w’urubanza rujuririrwa No RCOMA 00436/2023/HCC kandi mu iburanisha rwari rwarabasabye kubishyira muri system, bakabishyiramo mu minsi 15 mbere yuko ruca urubanza, rukanirengagiza ikimenyetso cy’ubuhamya cyari giherekeje share certificates. Bityo ko iyo ruza gusuzuma ibyo bimenyetso rutari kwemeza ko nta bimenyetso batanze byemeza ko Kazina Balimba Joseph yari umunyamigabane muri LAKESIDE FISH FARM LLC. Ko rero asaba Urukiko rw’Ubujurire kuzashingira ku bimenyetso bigizwe na Share certificates and declaration under the penalty of perjury byirengagijwe.

1 Reba ingingo ya 129 y’Itegeko No 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi. 2 Reba igika cya 22 cy’urubanza No RCOMAA 00071/2017/CS rwaciwe n’Urukiko rw’Ikirenga ku wa 26/10/2018, haburana MBUTO Aimable na BRD.

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[22] Avuga kandi ko abajuriye basobanuriye Urukiko icyo Private placement isobanuye n’uburyo ikora kugira ngo rutagendera ku mikorere ikoreshwa mu Rwanda yerekeranye n’inzira binyuramo kugira ngo umuntu abe umunyamigabane muri sosiyete akandikwa kuri RDB Certificate, ko ahubwo yagombaga kwifashisha uburyo abantu bagura imigabane ku isoko ariko rukabishyira mu buryo buri private. Ko ibyo bisobanuro babigaragaje mu myanzuro yabo (Note de ploidaire), ko ariko Urukiko rutabisuzumye, ko iyo ruza kubisuzuma rwari gusobanukirwa neza uko ikibazo giteye bigatuma rufata icyemezo gitandukanye n’icyo rwafashe. [23] Akomeza avuga ko Kazina Balimba Joseph yaregeye kwishyuza umwenda wa 80,000 USD avuga ko yagurije LAKESIDE Ltd, ariko ko mu gusobanura ikirego cye yasobanuye ko ayo madolari yari yarayatangiye kugura imigabane, ariko ko nyuma ikirego kitakomeje kuba umwenda, ahubwo kikarangira ari ugusubizwa ayo madolari kubera ko nta nyungu zayo yabonye kandi ari cyo yari yaguriye iyo migabane. Ko aha anenga ko inkiko zabanje zitagumye mu mbibi z’icyaregewe, bityo ko asaba Urukiko rw’Ubujurire kuzasuzuma niba koko icyaburanwaga cyari umwenda, ngo kuko bo basanga cyari inyungu z’umunyamigabane muri sosiyete. [24] Abahagarariye Kazina Balimba Joseph bavuga ko iyi ngingo y’ubujurire nta shingiro ifite kubera impamvu zikurikira: - kuba Urukiko rwarasesenguye ibimenyetso byose nk’uko bigaragara mu gika cya 15 cy’urubanza rujuririrwa No RCOMA 00436/2023/HCC, ariko Roger Martyn Shaw, LAKESIDE Ltd na Idamange Faith Shaw mu bujurire bwabo ntacyo banenga iryo sesengura Urukiko rwakoze; - kuba ibyo bavuga ko Urukiko rwirengagije ibimenyetso rwabasabye gushyira muri systeme mu minsi 15 mbere yuko ruca urubanza, nta kimenyetso babitangira cyerekana ko rutabisuzumye; - kuba icyo bita ikimenyetso kigaragara ku mugereka wa 004 kitafatwa nk’ikimenyetso mu gihe bigaragara ko ari inyandiko bihimbiye mu rwego rwo kuyobya uburari, kandi bakaba batarigeze bayigaragaza mu maburanisha yose yabanje mu nkiko zombi zabanje ndetse bataranayikomojeho, kandi ikaba itujuje ibisabwa kugira ngo itangwe nk’ikimenyetso hakurikijwe amategeko agenga itangwa n’ikoreshwa ry’inyandiko zivuye mu mahanga ku buryo nta gaciro ifite, ahubwo kuzishingiraho ari ugusuzugura inkiko zo mu Rwanda, bikaba ntanaho bitaniye n’ibyo basabye inkiko zibanza ko zishingira ku masezerano atarigeze ashyirwaho umukono n’umuntu n’umwe nk’uko bigaragara mu gika cya 15 cy’urubanza rujurirwa No RCOMA 00436/2023/HCC, ndetse no mu gika cya 7 cy’urubanza No RCOM 01533/2022/TC rwaciwe n’Urukiko rw’Ubucuruzi; -

kuba icyo bita “imvugo y’umutangabuhamya” yakorewe hanze y’igihugu itahabwa agaciro kuko itujuje ibisabwa ngo ibe yakwitwa ubuhamya, cyane ko kugira ngo umuntu abe umunyamigabane wa Sosiyete runaka bigaragazwa n’inyandiko z’iyandikisha zabugenewe (“Registration Certififcates”) zitangwa n’Urwego rw’Igihugu rushinzwe kwandika no kugenzura amasosiyete y’ubucuruzi nka RDB mu Rwanda, aho kuba ubuhamya. [25] Bavuga kandi ko nk’uko Inkiko zombi zibanza zabigarutseho mu bika bya 15 na 16 by’urubanza rujuririrwa No RCOMA 00436/2023/HCC, ndetse no mu gika cya 8 cy’urubanza rwaciwe n’Urukiko rw’Ubucuruzi, nta kimenyetso na kimwe cyatanzwe n’Urwegwo rw’Igihugu,

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haba mu Rwanda cyangwa muri USA kigaragaza ko Kazina Balimba Joseph yagizwe umunyamigabane wa LAKESIDE Ltd, yatanzemo amafaranga, cyangwa LAKESIDE FISH FARM LLC, cyane ko abanyamigabane b’izo sosiyete zombi ari Roger Martyn Shaw n’umufasha we Faith Idamange Shaw. Ko ibyo bishimangirwa na Board Resolutions zo ku wa 02/05/2019, aho Roger Martyn Shaw na Faith Idamange Shaw bemeje ko imigabane yabo yose yari muri LAKESIDE FISH FARM LLC bayohereje muri LAKESIDE Ltd, yo mu Rwanda, ndetse n’amakuru agaragara kuri registration certificate ya LAKESIDE Ltd, yuko ku wa 03/05/2019, habayeho impinduka, aho iyo Company yagaragaje ko abanyamigabane bayo ari Roger Martyn Shaw na Faith Idamange Shaw, kandi imigabane y’iyo sosiyete ikaba ingana n’iyagaragajwe ko yahoze ari iya LAKESIDE FISH FARMER LLC. Bityo asaba ko icyemezo kijuririrwa kitahinduka kuko mu gusesengura ibimenyetso n’ibisobanuro byatanzwe inkiko zombi zabanje zashishoje. [26] Bakomeza bavuga ko ibyo abajuriye bavuga ko Urukiko rwirengagije ibisobanuro batanze bigaragaza inzira zinyurwamo kugira ngo umuntu abe umunyamigabane wa Sosiyete, Urukiko rwabigarutseho mu bika bya 29 na 30 by’urubanza rujuririrwa. Bityo ko no kuri uru rwego nta gishya abajuriye bazanye, ndetse nta n’icyo banenga icyemezo cy’Urukiko hashingiwe ku ngingo ya 150 mu gace kayo ka 6 y’Itegeko Nº 22/2018 ryo ku wa 29/04/2018 ryerekeye ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, igira iti: ʺUbujurire bukorwa mu buryo bw’umwanzuro utanga ikirego, ugaragaza ibi bikurikira: … ibisobanuro kuri buri nenge cyangwa kuri buri kibazo bigaragaza amakosa yakozwe n’uburyo agomba gukosorwa hashingiwe ku mategeko n’ibimenyetso n’igisabwa urukiko". UKO URUKIKO RUBIBONA [27] Nk’uko byagaragajwe haruguru, ikibazo ababuranyi bifuza ko Urukiko rusuzuma ni ukumenya niba Urukiko Rukuru rw’Ubucuruzi rwarirengagije ibimenyetso n’ibisobanuro byerekana ko Kazina Balimba Joseph ari umunyamigabane. [28] Ingingo ya 150, agace ka 5 n’aka 6, y’Itegeko No 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, iteganya ibikurikira: “Ubujurire bukorwa mu buryo bw’umwanzuro utanga ikirego, ugaragaza 5° urutonde rw’inenge z’urubanza zisabirwa gukosorwa n’ibindi bibazo bigomba gusuzumwa; 6° ibisobanuro kuri buri nenge cyangwa kuri buri kibazo bigaragaza amakosa yakozwe n’uburyo agomba gukosorwa hashingiwe ku mategeko n’ibimenyetso n’igisabwa urukiko”. [29] Ingingo ya 4 y’Itegeko N° 062/2024 ryo ku wa 20/06/2024 rigenga ibimenyetso iteganya ko urega cyangwa utanze ikibazo agaragaza ikimenyetso cy’ibyo aregera cyangwa asaba. Uwiregura agaragaza ikimenyetso gishyigikira ukwiregura kwe. Icyakora, umucamanza cyangwa ukemura ikibazo ashobora gutegeka umuburanyi cyangwa umwe mu bafitanye ikibazo cyangwa undi muntu gutanga cyangwa kwerekana ikimenyetso afite. [30] Mu rubanza No RADAA 00011/2022/CA rwaciwe ku wa 12/06/2023, haburana Nzabarimana Abdallahaman n’Umujyi wa Kigali, uru Rukiko rwasobanuye ko rusomeye hamwe izi ngingo zombi rusanga zumvikanisha ko ujurira afite inshingano yo kugaragaza ko hari inenge ziri mu rubanza rujuririrwa n’ibimenyetso bishimangira ko ibyo Urukiko rwemeje atari byo. Mu

## Page 10

yandi magambo ujurira agomba kugaragaza ikosa ryakozwe mu rubanza rujuririrwa, akagaragaza amategeko ashingiraho n’ibimenyetso bihamya ko ibyo avuga ari ukuri3. [31] Dosiye igaragaramo ibimenyetso bitandukanye, nk’uko byarandowe mu gika cya 15 cy’urubanza rujuririrwa ari byo: - Transfer y’amadolari 80.000 US aho impamvu y’ayo madolari kwari ukugura imigabane; - Share Certificate; - e-mails zitandukanye Kazina Balimba Joseph yagiye yandikirana na Roger Martyn Shaw na Faith Idamange Shaw; - Inyandiko yiswe “Operating Agreement of the Company” (Lakeside Fish Farm LLC agreement) yo ku wa 19/07/2010 ariko atariho umukono numwe w’abo yise initial members, board of directors cyangwa additional members ndetse na Roger Martyn Shaw wanditswe nka general manager; - Inyandiko yiswe “Joinder Agreement’” yo ku wa 09/02/2011 garagaraho umukono wa Kazina Balimba Joseph aho yemeraga ibikubiye muri iyo nyandiko ivuga ko abaye umwe mu banyamigabane ba “LAKESIDE FISH FARM LLC” yanditswe muri Californie, muri Amerika, ko rero yemeye ibikubiye mu yindi nyandiko yiswe “Operating Agreement’” yo ku wa 19/07/2010; - Full Registration Information of Domestic Company yatanzwe na RDB ku wa 08/06/2023; - n’ibindi. [32] Isesengura ry’ibimenyetso bimaze kuvugwa haruguru, rigaragaza nta gushidikanya ko mu mwaka wa 2011, Kazina Balimba Joseph yatanze 80.000 USD yijejwe ko agiye gushora imari cyangwa kuba umunyamigane wa LAKESIDE FISH FARMER LLC, ayo madolari akaba yarashyizwe kuri konti ya LAKESIDE Ltd iri muri Bank of Kigali, abisabwe Roger Martyn Shaw, atanzwe nk’ishoramari muri LAKESIDE FISH FARMER LLC. Ikindi kigaragara nuko Kazina Balimba Joseoh yumvaga ko ari umunyamigabane wa LAKESIDE FISH FARMER LLC, nk’uko bigaragara mu inyandiko yiswe Joinder Agreement yo ku wa 09/02/2011 igaragaraho umukono we, aho avuga ko yemeye ibikubiye mu yindi nyandiko yiswe ‘Operating Agreement’ yo ku wa 19/07/2010, nubwo iyo nyandiko nk’uko byavuzwe haruguru nta mukono n’umwe uyiriho, bivuze mu by’ukuri ko yafatwa nka draft. Ikindi kidashidikanywaho, nuko nta cyemezo cyatanzwe n’Ubuyobozi bubifitiye ububasha bwo muri Amerika (Secretary of State) cyerekana ko Kazina Balimba Joseph ari umunyamigabane wa LAKESIDE FISH FARMER LLC, ahubwo Certificate iri muri dosiye n’iyashyizeho umukono na Roger Martyn Shaw na Faith Idamange Shaw. Bivuze ko itahabwa agaciro. [33] Na none, inyandiko yitwa Full Registration Information of Domestic Company yatanzwe na RDB ku wa 08/06/2023, igaragaza ko LAKESIDE Ltd yanditswe muri RDB ku wa 17/02/2009, ariko ko muri 2022 yari ifite umunyamigabane umwe ari we LAKESIDE FISH FIRM, LLC; Roger Martyn ari Managing Director akaba na Chai Person wayo, naho Faith Idamange Shaw akaba

3 Reba igika cya 45.

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umwe mu bagize Inama y’Ubutegetsi. Byumvikana ko Inama y’Ubutegetsi ya LAKESIDE Ltd igizwe n’aba bantu babiri bavuzwe haruguru. Iyi nyandiko yumvukanisha ko ubwo mu mwaka wa 2011, Kazina Balimba Joseph yatangaga amadolari agashyirwa kuri konti ya LAKESIDE Ltd yanditse mu Rwanda, atari kugaragara nk’umunyamigabane wa LAKESIDE Ltd, kuko yatanze ayo madolari kugira ngo agirwe umunyamigane wa LAKESIDE FISH FIRM, LLC yo muri Amerika. Kuba rero amadolari yarashyizwe kuri konti ya LAKESIDE Ltd kandi yaragenewe kuba imigabane ya Kazina Balimba Joseph muri LAKESIDE FISH FIRM, LLC yo muri Amerika hagomba kugaragazwa ikimenyetso kidashyidikanywaho ko ayo amadolari yageze muri LAKESIDE FISH FIRM, LLC, ko kandi nawe yanditswe n’inzego zibifitiye ububasha zo muri Amerika nk’umunyamigane wayo. Bivuze ko ibyo abajuriye bavuga ko Urukiko rwagombaga kwifashisha private placement nabyo nacyo babishingiraho, kuko no muri America sosiyete yandikwa n’Urwego rwa Leta rubifitiye ububasha. [34] Urukiko rurasanga ibyo uburanira abajuriye avuga ko kuba Kazina Balimba Joseph yarasinye inyandiko yitwa Joinder Agreement yavugaga ko agengwa n’ibikubiye muri Operation Agreement ya LAKESIDE FISH FARMER LLC, bihagije kugira ngo afatwe nk’umunyamigabane wayo, nta shingiro bifite, kuko nk’uko byavuzwe haruguru, kandi akaba ari nako Urukiko Rukuru rw’Ubucuruzi rwabibonye, kuba iyo nyandiko nta mukono uyiriho, nta gaciro yahabwa ku buryo Kazina Balimba Joseph yasabwa kubahiriza ibiyikubiyemo. Byongeye kandi, niyo iyo nyandiko yaba yarashyizweho umukono n’abo yarebaga, Urukiko rurasanga mu gihe bimaze kugaragara ko ntaho Kazina Balimba Joseoh agaragara mu nyandiko za sosiyete nk’umunyamigabane wayo, n’ubundi izo nyandiko ntabwo zaba zimureba kuko zireba abanyamigabane. Urukiko rurasanga na none, kuba muri Board resolution ya LAKESIDE FISH FARMER LCC yo ku wa 08/05/2012, Roger Martyn Shaw yariyise owner of the company, bivuze nyiri sosiyete, mu yandi magambo ko ari we munyamigabane wenyine wa sosiyete, byumvikanisha ko Kazina Balimba Joseph atari umunyamigabane, nk’uko abajuriye bashaka kubyumvikanisha. [35] Ibyo kuba Kazina Balimba Joseph atari umunyamigabane bigaragarira na none muri board resolution yo ku wa 02/05/2019 aho noneho Robert Martyn Shaw na Faith Shaw bemeje ko imigabane yabo yose yari muri LAKESIDE FISH FARM LLC bayohereje muri LAKESIDE Ltd, akaba ntaho bagaragaza aho imigabane ya Kazina Balimba Joseph yaba iri. Bishimangirwa kandi n’amakuru agaragara kuri Registration Certificate ya LAKESIDE Ltd ko habayemo impinduka ku wa 03/05/2019, aho iyo sosiyete yagaragaje ko abanyamigabane bayo ari Roger Marty Shaw na Faith Idamange Shaw kandi imigabane y’iyo sosiyete ikaba ingana n’iyagaragajwe ko yahoze ari iya LAKESIDE FISH FARMER LCC. [36] Urukiko rurasanga mu gihe Kazina Balimba Joseph yijejewe kuba umunyamigabane ntibikorwe, kandi nk’uko byibukijwe haruguru, bose bakaba bemeranya ko yatanze 80.000 USD azi ko ari imigabane/igishoboro muri LAKESIDE FISH FARMER LCC, ariko ayo madolari akaba atarigeze agaragara nk’umugabane wa Kazina Balimba Joseph haba muri LAKESIDE FISH FARMER LCC yo muri Amerika cyangwa LAKESIDE Ltd yo mu Rwanda, bivuze ko abayakiriye bayakoresheje mu nyungu zabo, byumvikana ko nk’uko Urukiko Rukuru rw’Ubucuruzi rwabibonye, Kazina Balimba Joseph agomba gusubizwa amadolari yatanze. [37] Urukiko rurasanga ibyo uhagarariye abajuriye avuga ko kuba Kazina Balimba Joseph yarasabye financial statement, bigaragaza ko yari umunyamigabane wa LAKESIDE FISH FARMER LCC, kuyisaba nk’uwari warijejwe ko ari umunyamigabane nta kosa yakoze, kandi

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ntabwo ari byo bimugira umunyamigabane. Urukiko rurasanga na none kuba kuri transfer ya 80.000 USD, Kazina Balimba Joseph yaranditse ko ayatangiye kuba umunyamigabane, nabyo atari ikimenyetso ko ari umunyamigabane, kuko nk’uko byasobanuwe haruguru nta na hamwe yigeze agaragara nk’umunyamigabane wa LAKESIDE FISH FARMER LCC cyangwa wa LAKESIDE Ltd. Kuba rero atarigeze aba umunyamigabane kandi hari amadolari yatanze ariko ntakore icyo yayatangiye, kandi akaba atarayasubijwe, agomba kuyasubizwa. [38] Urukiko rurasanga kandi ibyo abujuriye bavuga ko inkiko zitagumye mu mbibi z’icyaregewe, nta shingiro byahabwa, kuko nyuma y’aho Kazina Balimba Joseph aboneye ko atigeze aba umunyamigabane, yaregeye urukiko asaba gusubizwa amadolari yatanze n’inyungu zayo. [39] Hashingiwe ku bimenyetso no ku bisobanuro bimaze gutangwa, Urukiko rurasanga nta kimenyetso gihamya nta shiti ko Kazina Balimba Joseph yigeze kuba umunyamigabane wa LAKESIDE FISH FARMER LCC cyangwa uwa LAKESIDE Ltd. Ahubwo ikigaragara nuko yatanze 80.000 USD ashyirwa kuri konti ya LAKESIDE Ltd iri muri Bank of Kigali Plc, azi ko abaye umunyamigabane wa LAKESIDE FISH FARMER LCC, imigabane yayo yimurirwa muri LAKESIDE Ltd, ariko birangira nta na hamwe agaragaye nk’umunyamigabane; bivuze ko byarangiye ayo 80.000 USD, ahindutse umwenda abayakiriye babereyemo Kazina Balimba Joseph, kuko ibyo kuba umunyamigabane bitigeze bishyirwa mu bikorwa. Kubera izo mpamvu, Urukiko rurasanga ubujurire bwa Roger Martyn Shaw, LAKESIDE Ltd na Faith Idamange Shaw kuri iyi ngingo nta shingiro bufite. 2. 3. Kumenya niba hari amasezerano y’ishoramari Kazina Balimba Joseph yagiranye na Roger Martyn Shaw [40] Uhagarariye Roger Martyn Shaw, LAKESIDE Ltd na Faith Idamange Shaw avuga ko mu isesengura Urukiko rwakoze mu gika cya 25 cy’urubanza rujuririrwa No RCOMA 00436/2023/HCC, rwavuze ko hari amasezerano yabaye hagati ya Kazina Balimba Joseph na Roger Martyn Shaw afatanyije na Faith Idamange Shaw kandi atari byo, kuko nta kimenyetso yigeze abigaragariza, ndetse ko hari communications za e-mails bagiranye ariko ko zirengagijwe, aho Roger Martyn Shaw yabikoraga mu izina rya LAKESIDE FISH FARM LLC, cyane ko Urukiko rutigeze rwemeza ko inyandiko ya joinder agreement nta gaciro ifite, bivuze ko ifite agaciro, ko rero kuba Kazina Balimba Joseph yariyemereye kuba umunyamuryango wa LAKESIDE FISH FARM LLC LLC, bihagije ko yagombaga kugirana ʺcommunication" na Roger Martyn Shaw. Kandi ko Faith Idamange Shaw we nta nta correspondence n’imwe yigeze agirana na Kazina Balimba Joseph, ndetse ko nta n’amasezerano Urukiko rwagaragaje yaba yaragiranye na Roger Martyn Shaw na Faith Idamange Shaw, ngo rube rwayashingiraho rwemeza uburyozwe, bityo ko asaba Urukiko rw’Ubujurire kuzakosora ayo makosa. [41] Abahagarariye Kazina Balimba Joseph biregura kuiri iyi ngingo y’ubujurire bavuga ko nta shingiro ifite, kuko Roger Martyn Shaw, LAKESIDE Ltd na Faith Idamange Shaw bashaka kuvugisha icyemezo cy’Urukiko ibyo kitavuga. Ko ibyo bavuga ko mu gika cya 25 cy’urubanza rujuririrwa No RCOMA 00436/2023/HCC, Urukiko rwavuze ko hari amasezerano Kazina Balimba Joseph yagiranye na Roger Martyn Shaw afatanije na Faith Idamange Shaw atari byo, kuko ibikubiye muri icyo gika ntaho bihuriye n’ibyo abajuriye bavuga, kandi ko ntacyo babinengaho uretse gushaka kugoreka ibikubiyemo gusa.

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[42] Bavuga kandi ko uruhare rwa Faith Idamange rwanashimangiwe mu isesengura Urukiko rw’Ubucuruzi rwakoze mu gika cya 9 cy’urubanza No RCOM 01533/2022/TC, aho rwibukije ko yari umwe mu bagize Inama y’Ubutegetsi ya LAKESIDE Ltd, ko ibyo bavuga ko Urukiko rutigeze rwemeza ko inyandiko ya Joinder Agreement nta gaciro ifite, na byo atari byo, kubera ko mu isesengura Urukiko Rukuru rw’Ubucuruzi rwakoze mu gika cya 19 cy’urubanza rujurirwa No RCOMA 00436/2023/HCC, rwagize ruti: “… kuva byagaragaye ko inyandiko yiswe ‘Joinder Agreement’ yari shingiye ku yindi yiswe ‘operating Agreement’ itarigeze isinywa n’abayanditse, bivuze ko ari nta gaciro ifite…”. Bityo ko iyi ngingo y’ubujurire na yo nta shingiro ifite. UKO URUKIKO RUBIBONA [43] Nk’uko byasobanuwe haruguru, umuburanyi ugira ibyo ahamya agomba kubitangira ibimenyetso, atabibona agatsindwa. [44] Ku bijyanye n’ikibazo cyo kumenya niba hari amasezerano y’ishoramari Kazina Balimba Joseph yagiranye na Roger Martyn Shaw, isesengura ry’ibikubiye mu gika cya 25 cy’urubanza rujuririrwa, ryumvikanisha ko Urukiko rushingiye kuri za e-mails zabaye hagati y’aba bantu bombi bavuzwe haruguru, rwasanze hari ibyo Roger Martyn Shaw yasezeraniye Kazina Balimba Joseph ariko ntiyabishyira mu bikorwa, ko kuba atarabyubahirije, amadolari yatanzwe na Kazina Balimba Joseph, atakwitwa ishoramari, ahubwo agomba gusubizwa nyirayo kandi bigakorwa n’abayahawe ari bo Roger Martyn Shaw na Faith Idamange Shaw bavuga ko agiye kuba imigabane ya Kazina Balimba Joseph muri LAKESIDE FISH FRAMER Ltd yaje kwegurira imigabane yayo yose LAKESIDE Ltd, Roger Martyn Shaw na Faith Idamange Shaw babereye abanyamigabane. [45] Ku byo abarega bavuga ko mu gika cya 25 cy’urubanza rujuririrwa No RCOMA 00436/2023/HCC, Urukiko rwavuze ko hari amasezerano y’ishoramari Kazina Balimba Joseph yagiranye na Roger Martyn Shaw, Urukiko rurasanga baruvugisha ibyo rutavuze, kuko rutigeze rwemeza ko habayeho amasezerano y’ishoramari, ahubwo rwasanze kuba Roger Martyn Shaw atarubahirije ibyo yasezeraniye Kazina Balimba Joseph ntatange amadolari yakiriye ngo abe imigabane ya Kazina Balimba Joseph muri LAKESIDE FISH FRAMER Ltd, nta masezerano y’ishoramari yigeze abaho, ko ahubwo abakiriye ayo madolari bagomba kuyasubiza nyirayo, kuko batigeze bayatanga nk’imigabane ya Kazina Balimba Joseph muri sosiyete bamwijeje ko agiye kuba umunyamigabane wayo. [46] Urukiko rurasanga kuba LAKESIDE Ltd, Roger Martyn Shaw na Faith Idamange Shaw badashoboye kwerekana aho bashingira bavuga ko Urukiko Rukuru rw’Ubucuruzi rwemeje ko habayeho amasezerano y’ishoramari hagati ya Roger Martyn Shaw na Kazina Balimba Joseph, bavugisha Urukiko ibyo rutavuze, kuko rwemeje ko Roger Martyn Shaw na Faith Idamange Shaw bakiriye ayo madolari ntibayakoreshe icyo yatangiwe, bagomba kuyaryozwa bakayishyura uwayatanze; bityo ubujurire bwabo kuri iyi ngingo nta shingiro bufite. 3. 4. Kumenya niba Urukiko Rukuru rw’Ubucuruzi rwarirengagije ibiteganywa n’ingingo ya 92 y’Itegeko rigenga amasosiyete [47] Uhagarariye Roger Martyn Shaw, LAKESIDE Ltd na Idamange Faith Shaw avuga ko mu gika cya 26 cy’urubanza rujuririrwa N° RCOMA 00436/2023/HCC rujuririrwa, Urukiko rwagaragaje ko Kazina Balimba Joseph yatanze amadolari nk’igishoro kigomba kumubyarira

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inyungu, ariko rukavuga ko abagombaga kuyabyaza inyungu ari Roger Martyn Shaw, LAKESIDE Ltd na Faith Idamange Shaw bajuriye, kandi ko batayakoresheje icyo yari agenewe gukora kugira ngo amubyarire inyungu, rutagaragaje amasezerano uko ari batatu baba baragiranye na we ku buryo yari gushingirwaho mu kuyabaryoza. [48] Avuga kandi ko abajuriye batemera ko Kazina Balimba Joseph yahaye LAKESIDE Ltd amadolari avugwa, ko nubwo ari yo yayakiriye mu mwanya wa LAKESIDE FISH FARM LLC, ko n’iyo aza kuba yarayahaye LAKESIDE Ltd, ko Urukiko ruramutse rusanze bene sosieyete ya LAKESIDE Ltd, yahawe amadolari aburanwa bagomba gufatanya na yo kuyamusubiza hamwe n’inyungu zayo, byaba bihabanye n’ingingo ya 92 y’Itegeko rigenga amasosiyete, iteganya ko uburyozwe bw’umunyamigabane kuri sosiyete, cyangwa ku nshingano zayo, bugarukira ku mafaranga atarishyuwe ku mugabane ufitwe n’uwo munyamugabane, icyakora bitabangamiye ko abanyamigabane bashobora kuryozwa uburyozwe bwa sosiyete iyo bigaragajwe n’Urukiko mu kirego cyatanzwe, kigaragaza ko umunyamigabane yakoresheje nabi icyiciro cya sosiyete, agamije uburiganya cyangwa kwica amategeko cyangwa yarafashe nabi umutungo wa sosiyete nk’aho ari umutungo w’abantu ku giti cyabo. [49] Akomeza avuga ko kugira ngo Urukiko ruryoze Roger Martyn Shaw na Faith Idamange Shaw uburyozwe bwa sosiyete ari uko hari kuba harabaye urubanza rurega umunyamigabane wakoresheje nabi umutungo wa sosiyete bikamuhama. Ko amadolari Kazina Balimba Joseph yatanze yakoreshejwe mu mushinga w’amafi, atanga urugero ko n’ay’abandi yakoreshejwe mu kuzana umuriro kuri projet kuri Lake Bugesera. Kandi ko ku mugereka hari amasezerano ya LAKESIDE na EWAS yo mu mwaka wa 2012 afite agaciro karenga miliyoni mirongo inane n’eshatu (83.000.000 Frw), aya akaba arenga ayo Kazina Balimba Joseph yatanze, kandi iki kikaba ari igikorwa kimwe mu bikorwa byinshi byakozwe ku mushinga w’amafi yishyuriyemo amafaranga. Bityo ko abo Kazina Balimba Joseph yise abanyamigabane ba LAKESIDE Ltd, atari bo bakoresheje amafaranga ye mu nyungu zabo ku buryo bayaryozwa. [50] Abahagarariye Kazina Balimba Joseph biregura kuri iyi ngingo y’ubujurire bavuga ko nta shingiro ifite, kuko nubwo ayo madolari yashyizwe kuri konte ya LAKESIDE Ltd, Nº 0040-0315- 99397/USD, ibarizwa muri Bank of Kigali (BK), amasezerano yo kumwungukira yari hagati ya Roger Martin Shaw na Kazina Balimba Joseph nk’uko email ya Roger Shaw yo ku wa 28/01/2011 ibigaragaza, aho igira iti: “[…] this is wonderful news! Thank you for having faith in the project and in me. I intend to make this successful for all of us, starting with my investors…], nk’uko n’Urukiko rwabibonye mu gika cya 25 cy’urubanza rujuririrwa No RCOMA 00436/2023/HCC. Basobanura ko Roger Martin Shaw ubwe, muri e- mail yo ku wa 04/02/2022 iri ku mugereka w’uru rubanza, yiyemereye ko yandikiye uwitwa Linda Kalimba w’umunyamategeko we, ko intego ye ari kwishyura Kazina Balimba Joseph amafaranga ye yose, ariko ko atabasha kuvuga igihe bizakorwa, ko ari gushaka umwenda muri GT Bank (Rwanda) Plc. [51] Basobanura kandi ko uruhare rwa na Faith Idamange Shaw rugaragarira muri Email yo ku wa 13 Mar 2021 igaragara ku mugereka w’ururubanza, Kazina Balimba Joseph yamwandikiye amubwira ubuhemu bamukoreye we n’umugabo we. Bityo ko iyi ngingo y’ubujurire nta shingiro ifite, kandi ko ingingo ya 92 y’Itegeko rigenga amasosiyete abajuriye bashingiraho ntaho ihuriye n’ikiburanwa, kuko ubwumvikane bwabaye hagati ya Roger Martin Shaw na Kazina Balimba Joseph bigizwemo uruhare na Faith Idamange Shaw, ndetse LAKESIDE Ltd, ikabizamo kubera ko ari yo yakiriye amadolari bagomba kuyamusubiza hamwe n’inyungu zayo.

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[52] Bakomeza bavuga ko nta kosa Urukiko Rukuru rw’Ubucuruzi rwakoze mu kuvuga ko bakoresheje amadolari ye mu nyungu zabo, kuko nta kimenyetso bagaragaza cy’uko bayashoye mu mushinga w’amafi bamushishikarizaga gushoramo. Kandi ko ingingo ya 92 y’Itegeko rigenga amasosiyete bashingiraho bavuga ko hagombaga kubaho urubanza, nta shingiro bifite, kuko ibyo bavuga atari byo iteganya. Kandi kuba abajuriye barakoresheje uburiganya na Kazina Balimba Joseph yabigarutseho mu myanzuro ye, aho yagaragaje ko nyuma yo kubona ayo madolari Kazina Balimba Joseph yababajwe cyane n’uko abaregwa bayakoresheje mu nyungu zabo bwite, aho baguzemo ubutaka, inka, inkoko ndetse n’andi matungo, aho kuyashyira mu mushinga w’amafi nk’uko bari babimwijeje, ndetse bakanga no kuyamusubiza, nk’uko bigaragara mu kinyamakuru cyitwa THE NEW TIMES kirimo inkuru yiswe ʺShaw sold his California home to invest in fish farming in Bugesera", ndetse n’amafoto biri ku mugereka w’uru rubanza, aho muri icyo kinyamakuru Roger Martin Shaw yabeshye ko yagurishije inzu ye muri America mbere yuko we n’umufasha we Faith Idamange Shaw bimukira mu Rwanda, kandi bari barimo gukoresha amadolari ye. UKO URUKIKO RUBIBONA [53] Impaka kuri iki kibazo ni ukumenya niba hari abanyamigabane ba LAKESIDE Ltd baryozwa uburyozwe bwayo (piercing the corporate veil) ku buryo hakubuharizwa ibiteganywa n’ingingo ya 92 y’Itegeko N° 007/2021 ryo ku wa 05/02/2021 Itegeko rigenga amasosiyete y’ubucuruzi ryahinduwe mu mwaka wa 2023. [54] Mu rubanza N° RS/INJUST/RCOM 00009/2021/SC rwaciwe n’Urukiko rw’Ikirenga ku wa 29/04/2022, haburana Lesthego Rwanda Ltd na Umubyeyi Marie Claire, Urukiko rwibukije ko ihame rya piercing corporate veil ritashingirwaho n’urukiko mu gihe sosiyete idafite icyo iryozwa kuko iryo hame rikoreshwa iyo sosiyete ikurikiranweho uburyozwe, uyikurikiranye agasaba ko ubwo uburyozwe burenga sosiyete bukagera no ku bayobozi cyangwa abanyamigabane bayo, iyo bigaragaye ko bakoze amakosa cyangwa bayicunze nabi. [55] Ku birebana n’uru rubanza, Urukiko rurasanga Urukiko Rukuru rw’Ubucuruzi, mu gika cya 26, rumaze gusanga amadolari atarigeze akoreshwa ishoramari, rwasanze nta mpamvu rwari gusuzuma uburyozwe bwa sosiyete LAKESIDE Ltd, hanyuma ubwo buryozwe bugere k’ubanyamigabane cyangwa ku bayobozi bayo hashingiwe ku ihame rya piercing corporate veil, rwasanze agomba kuryozwa Robert Martyn Shaw na Faith Shaw buri muntu ku giti cye kuko bemera neza ko bayahawe kandi bakaba batarakoreshejwe icyo bijeje Kazina Balimba Joseph. [56] Urukiko rurasanga rero, bitari ngombwa ko Urukiko Rukuru rw’Ubucuruzi rubisuzuma, kuko ikibazo Kazina Balimba Joseph akurikirana atari uburyozwe bwa sosiyete, ahubwo n’amadolari ye yahaye Roger Martin Shaw amwizeza ko agiye kuba umunyamigabane w’iyo sosiyete. Urukiko rurasanga rero ibyabaye muri uru rubanza ntaho bihuriye n’ibiteganywa n’ingingo ya 92 y’Itegeko rigenga amasosiyete, ahubwo n’ikibazo kireba Roger Martin Shaw wakiriye amadolari ya Kazina Balimba Joseph ntakoreshwe ibyo yayakiriye. [57] Nk’uko Urukiko rwabisobanuye haruguru, kuba ababuranyi bose bemeranya ko Kazina Balimba Joseph yijejewe kuba umunyamigabane bigatuma yohereza 80.000 USD nk’ imigabane ye muri LAKESIDE FISH FARMER LCC, ariko ayo madolari akaba atarigeze agaragara nk’imigabane wa Kazina Balimba Joseph haba muri LAKESIDE FISH FARMER LCC yo muri

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Amerika cyangwa muri LAKESIDE Ltd yo mu Rwanda, Urukiko rurasanga bivuze ko abayakiriye bayakoresheje mu nyungu zabo. Bityo nta kosa, Urukiko Rukuru rw’Ubucuruzi rwakoze, kwemeza ko Roger Martyn Shaw, LAKESIDE Ltd, nyiri konti yashyizweho amadolari ya Kazina Balimba Joeseph, na Idamange Faith Shaw bishyura Kazina Balimba Joseph 80.000 USD hamwe n’inyungu zayo. [58] Ku byo uhagarariye Roger Martyn Shaw, LAKESIDE Ltd na Idam ange Faith Shaw avuga ko Urukiko Rukuru rw’Ubucuruzi rwanyuranyije n’ibiteganywa n’ingingo ya n’ingingo ya 92 y’Itegeko rigenga amasosiyete, Urukiko rurasanga nta shingiro bifite, kuko nk’uko byasobanuwe haruguru Roger Martyn Shaw yijeje Kazina Balimba Joseph ko 80,000 USD atanze ari umugabane muri LAKESIDE FISH FARMER LCC, kuba rero nta kigaragaza ko yabaye umunyamigabane wa LAKESIDE FISH FARMER LCC yo muri Amerika cyangwa LAKESIDE Ltd yo mu Rwanda, birumvikana ko Roger Martyn Shaw na Idamange Faith Shaw batakoresheje ayo madolari icyo bayasabiye, bivuze ko bayakoresheje mu nyungu zabo bwite. Bityo bagomba kuyasubiza hamwe na LAKESIDE Ltd. 4. 5. Kumenya ishingiro ry’inyungu zagenwe n’Urukiko Rukuru rw’Ubucuruzi no kumenya niba zihura n’iziteganywa n’ingingo ya 144 y’Itegeko nº 45/2011 ryo ku wa 25/11/2011 rigenga amasezerano [59] Uhagarariye Roger Martyn Shaw, LAKESIDE Ltd, na Idamange Faith Shaw avuga ko nta nyungu zagombaga gutangwa kuko atari inguzanyo, ko bishoboka ko umuntu ashora imari akunguka cyangwa agahomba, ko kandi nta nyungu Roger Martyn Shaw yigeze yizeza Kazina Balimba Joseph cyane ko yamugaragarije ko ari umushinga wa mbere. Avuga kandi ko Urukiko Rukuru rw’Ubucuruzi rwakoze ikosa ryo gutanga inyungu rushingiye ku ngingo ya 144 y’Itegeko No 45/2011 ryo ku wa 25/11/2011 rigenga amasezerano kuko muri uru rubanza nta mwenda Kazina Balimba Joseph yigeze aha abajuriye. Akomeza avuga ko kuba izo nyungu zarabazwe guhera umunsi ayo madolari yatangiweho nabyo ataribyo, kuko atari umwenda. [60] Asobanura ko mu bika bya 36-38 by’urubanza rujuririrwa No RCOMA 00436/2023/HCC Urukiko Rukuru rw’Ubucuruzi rwagennye inyungu za USD 77,712 zibaze kuva mu mwaka wa 2011 hashingiwe ku ingingo ya 144 y’Itegeko rigenga amasezerano, iteganya ko iyo kwica amasezerano birebana no kutishyura amafaranga cyangwa kudakora igisabwa gishobora kubarwa mu mafaranga azwi cyangwa ashobora kumenyekana, inyungu zibarwa uhereye igihe igisabwa cyagombaga gukorwa, akaba asanga iyi ngingo itari gushingirwaho, kuko nta masezerano y’umwenda yari hagati y’ababuranyi, ko kandi Urukiko rwategetse ko ayo madolari asubizwa kandi atari yo yari inshingano y’amasezerano impande zombi zagiranye ku buryo hari inshingano yo kwishyura Kazina Balimba Joseph, bityo ko ingingo ya 144 y’ Itegeko Nº 45/2011 ryo ku wa 25/11/2011 rigenga amasezerano itagombaga gushingirwaho mu kugena inyungu. [61] Akomeza asobanura ko Urukiko Rukuru rw’Ubucuruzi rwagennye inyungu z’umwaka wose wa 2011 ku madolari ibihumbi mirongo inane (80,000 USD), kandi yaratanze aya mbere angana n’ibihumbi mirongo itandatu (60,000 USD) mu kwezi kwa karindwi, naho andi ibihumbi makumyabiri (20,000 USD) akayatanga mu kwezi kwa cyenda, ko kandi rwashingiye ku kimenyetso cya World bank, aho gushingira ku cya BNR gifite igipimo cyo hasi, ibyo bakaba babibonamo akarengane gakabije, bityo ko asaba Urukiko rw’Ubujurire gukuraho inyungu zatanzwe.

## Page 17

[62] Abahagarariye Kazina Balimba Joseph bavuga ko kuba Urukiko Rukuru rw’Ubucuruzi rwarashingiye ku ngingo ya 144 y’Itegeko Nº 45/2011 ryo ku wa 25/11/2011 rigenga amasezerano nta kosa rwakoze, kuko nk’uko rwabisobanuye mu gika cya 25 cy’urubanza No RCOMA 00436/2023/HCC abajuriye batubahije ibyo bemereye Kazina Balimba Joseph ko bazamwungukira, bivuze ko bishe amasezerano bagiranye ashingiye kuri e-mails bandikiranaga, cyane cyane iyo ku wa 28/01/2011, aho hashize imyaka cumi n’itatu (13), baranze kumusubiza 80,000 USD ye, ari na ko bakomeza kuyabyaza umusaruro, akaba ari yo mpamvu bakwiye kuyamuhera inyungu. [63] Bavuga kandi ko Urukiko mu kuzimugenera nta kosa rwakoze, kuko rwashingiye ku murongo watanzwe n’Urukiko rw’Ikirenga mu rubanza No RS/INJUST/RCOM 00001/2017/SC rwaciwe ku wa 26/01/2018, rugaragara mu cyegeranyo cy’ibyemezo by’Inkiko, V.3 – 2018, paji 67, aho rwasanze inyungu z’igihombo SEBAHIZI Gilles yasabaga zigomba kubarirwa ku gipimo gikoreshwa n’amabanki ku bakiriya babitsa kugira ngo abungukire (Deposit rate), aho kuba igipimo cya 18%, ndetse no ku murongo urwo Rukiko rwafashe mu rubanza RS/INJUST/RCOM 00013/2022/SC rwaciwe ku wa 24/05/2024, wemeza inyungu ya 18% ku mwaka, haburana Murwanashyaka na BAMU Trade Company Ltd, aho mu gika cyarwo cya 27 cy’urwo rubanza, Urukiko rw’Ikirenga rwemeje ko ku bijyanye n’uburyo inyungu zibarwa (igihe zitateganyijwe mu masezerano), igipimo cyazo gishingira ku kigereranyo cy’inyungu ku nguzanyo (taux moyen de prêt/average lending rate) gitangazwa na Banki Nkuru y’u Rwanda, ibyo bikaba byaratumye inyungu zibarirwa ku kigero cya 16.76% nk’uko bigaragara mu gika cya 33 cy’urwo rubanza. [64] Bakomeza bavuga ko ku birebana n’ibyo abajuriye bavuga, aho bibaza impamvu Kazina Balimba Joseph yagenawe inyungu z’umwaka wose wa 2011 kuri 80,000 USD kandi aya mbere angana na 60.000 USD yaratanze mu kwezi kwa karindwi, andi angana na 20,000 USD akayatanga mu kwezi kwa cyenda, ko basanga nta kosa Urukiko rwakoze mu gihe bigaragara ko 80,000 USD yose yatanzwe mu mwaka wa 2011, agatangira gukoreshwa muri uwo mwaka, ndetse abajuriye bakaba baratangiye kuyabyaza inyungu mu mwaka wa 2011. [65] Bavuga na none ko ku birebana n’ibyo abajuriye bavuga ko Urukiko rwashingiye ku kimenyetso cya World Bank aho gushingira ku cya BNR gifite igipimo cyo hasi, basanga atari byo, kuko ibipimo by’ibitsa rwashingiyeho ari ibya BNR uretse ko biri kuri link ya World Bank ya (https://data.worldbank.org/indicator/FR.INR.DPST?l ocations=RW&most_recent_year_desc=false), igaragaza ibipimo by’ibitsa bya BNR by’imyaka icumi (10) ishize. [66] Basoza basaba Urukiko rw’Ubujurire kuzabara inyungu ruhereye mu mwaka wa 2011 ubwo ayo madolari yatangwaga kugeza igihe urubanza ruzacirirwa, zibariwe ku gipimo cy’inguzanyo nk’uko byatanzweho umurongo mu rubanza rwagaragajwe haruguru, kuko bamaze imyaka cumi itatu (13) babyaza umusaruro amadolari ye, no kuba batabasha kugaragaza inenge ziri mu cyemezo bajuririye n’uko zakemuka nk’uko biteganywa n’ingingo ya 150, agace ka 6º, y’Itegeko nº 22/2018 ryo ku wa 29/04/2018 ryerekeye ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, igira iti: ʺ Ubujurire bukorwa mu buryo bw’umwanzuro utanga ikirego, ugaragaza ibi bikurikira:.. 6º ibisobanuro kuri buri nenge cyangwa kuri buri kibazo bigaragaza amakosa yakozwe n’uburyo agomba gukosorwa hashingiwe ku mategeko n’ibimenyetso n’igisabwa Urukiko".

## Page 18

UKO URUKIKO RUBIBONA [67] Impaka kuri iyi ngingo zishingiye ku kumenya niba nta nyungu Kazina Balimba Joseph agomba guhabwa, no kumenya igihe izo nyungu zatangira kubarwa mu gihe zigomba gutangwa n’ingano yazo. 5. a. Kumenya niba nta nyungu Kazina Balimba Joseph agomba guhabwa [68] Ingingo ya 137 y’Itegeko n° 45/2011 ryo ku wa 25/11/2011 rigenga amasezerano iteganya ko “uruhande rwarenganyijwe rufite uburenganzira bwo kubona indishyi zitanzwe n’urundi ruhande rutubahirije ibisabwa mu masezerano, keretse iyo ikirego kigamije kubona indishyi cyahagaritswe cyangwa cyaravuyeho.” [69] Ingingo ya 144 y’Itegeko rimaze kuvugwa iteganya ko iyo kwica amasezerano birebana no kutishyura amafaranga cyangwa kudakora igisabwa gishobora kubarwa mu mafaranga azwi cyangwa ashobora kumenyekana, inyungu zibarwa uhereye igihe igisabwa cyagombaga gukorwa hakuwemo ibyo uruhande rwishe amasezerano rufiteho uburenganzira. [70] Mu rubanza No RCOMAA 00045/2022/CA rwaciwe ku wa 25/11/2022, Urukiko rw’Ubujurire rwasobanuye ko ingingo 144 imaze kuvugwa yumvikanisha ko iyo kwica amasezerano birebana no kutishyura amafaranga cyangwa kudakora igisabwa ariko gishobora kubarwa mu mafaranga bihesha urundi ruhande uburenganzira bwo guhabwa inyungu4. Mu yandi magambo inyungu zitangwa iyo kwica amasezerano birebana no kutishyura amafaranga cyangwa kudakora igisabwa ariko gishobora kubarwa mu mafaranga. [71] Ku birebana n’uru rubanza, nk’uko byasobanuwe haruguru, Kazina Balimba Joseph yatanze 80,000 USD kugira ngo abe umunyamigabane wa LAKESIDE Ltd. Kuba rero atarabaye umunyamigabane wayo, birumvikane ko LAKESIDE Ltd, Roger Martyn Shaw na Idamange Faith Shaw bagomba kumusubiza 80,000 USD yatanze nk’uko byemejwe n’inkiko zabanje kandi uru Rukiko rukaba rwemeranya nazo. [72] Urukiko rurasanga, kuba Kazina Balimba Joseph atarashoboye gukoresha 80.000 USD mu buryo ubwo ari bwo bwose, haba kuyatungisha umuryango cyangwa kuyashyira muri banki ngo abyare inyungu, birumvikana ko agomba kubiherengwa indishyi cyangwa inyungu. Bityo nta kosa Urukiko Rukuru rw’Ubucuruzi rwakoze kumugenera inyungu, gusa uru Rukiko rugomba gusuzuma igihe izo nyungu zigomba gutangira kubarwa n’igipimo (taux) zigomba kubarirwaho. [73] Ku byo uhagarariye LAKESIDE Ltd, Roger Martyn Shaw na Idamange Faith Shaw avuga ko Urukiko Rukuru rw’Ubucuruzi rutagombaga gushingira ku ngingo ya 144 y’Itegeko N° 45/2011 ryo ku wa 25/11/2011 rigenga amasezerano, kuko atari umwenda, Urukiko rurasanga nta shingiro bifite, kuko nk’uko byasobanuwe haruguru, ntabwo iyo ngingo ikoreshwa ku mwenda gusa, ahubwo ikoreshwa no mu gihe habayeho kudakora igisabwa ariko gishobora kubarwa mu mafaranga. 6. b. Kumenya igihe inyungu zatangira kubarwa

4 Reba igika cya 71 cy’urubanza No RCOMAA 00045/2022/CA rwaciwe n’Urukiko rw’Ubujurire ku wa 25/11/2022, haburana SPERANZA GROUP Ltd na V-PLUS GLASS INDUSTRIES Ltd.

## Page 19

[74] Nubwo Ingingo ya 144 y’Itegeko N° 45/2011 ryo ku wa 25/11/2011 yibukijwe haruguru ivuga ko inyungu zibarwa uhereye igihe igisabwa cyagombaga gukorwa, ariko mu manza zitandukanye zaciwe n’Urukiko rw’Ikirenga ndetse n’uru Rukiko, inyungu zagiye zitangira kubarwa bitewe n’imiterere y’ikibazo. Urugero, mu rubanza N° RS/INJUST/RCOM 00014/2022/SC rwaciwe n’Urukiko rw’Ikirenga ku wa 31/03/20235, indishyi zabazwe haherewe ku munsi ukurikira uwo amadolari yavanwe kuri konti ku wa 27/8/2015 kugeza urubanza ruciwe ku wa 31/03/2023, mu rubanza N˚ RS/INJUST/RCOM 00006/2021/SC rwaciwe n’Urukiko rw’Ikirenga ku wa 14/04/20236, inyungu zabazwe kuva ku wa 06/07/2006 (Itariki amasezerano y’inguzanyo yagombaga kurangiriraho) kugeza 16/12/2022 (Itariki urubanza rubanziriza urundi rwaciriweho rukemeza ko BPR igomba kwishyura Enterprise E.D.R.M.K, 21.951.970 Frw. Mu rubanza No RS/INJUST/RCOM 00003/2023/CA7, inyungu zabazwe kuva 24/12/2020, umunsi FORWARD ENTREPRISES Ltd yatanze ikirego mu Rukiko rw’Ubucuruzi kugeza urubanza ruciwe, mu rubanza RCOMAA 00038/2022/CA- RCOMAA 00039/2022/CA8, inyungu zabazwe kuva ku wa 27/08/2020, umunsi KINAZI CASSAVA PLANT Ltd yandikiwe yihanangizwa kugeza urubanza ruciwe ku wa 20/07/2022. Naho mu rubanza No RCOMAA 00045/2022/CA9, inyungu zabazwe kuva ku wa 28/10/2020, ubwo SPERANZA GROUP Ltd yasubizaga V-PLUS GLASS INDUSTRIES Ltd igaragaza umwenda yemera ariko ikaba itarawishyuye, kugeza umunsi urubanza ruciriweho. [75] Nk’uko byasobanuwe haruguru, ikidashidikanywaho ni uko LAKESIDE Ltd, Roger Martyn Shaw na Idamange Faith Shaw bagomba gusubiza Kazina Balimba Joseph amadolari ye ibihumbi mirongo inani (80,000 USD), ariko bakayatangira n’inyungu zayo. [76] Urukiko rurasanga muri uru rubanza inyungu zitatangira kubarwa kuva mu mwaka wa 2011 nk’uko Urukiko Rukuru rw’Ubucuruzi rwazibaze, kuko ikigaragara ni uko ku wa 13/03/2021, ari bwo Kazina Balimba Joseph yandikiye Faith Idamage Shaw, umwe mu bayobozi ba LAKESIDE Ltd, avuga ko bamaranye amadolari ye 80.000 imyaka 10 kandi ko nta nyungu cyangwa urwunguko yigeze abona, ko mu gihe atayasubijwe yahabwa igice cy’ubutaka bwaguzwe mu madolari yabahaye. [77] Urukiko rurasanga, nk’uko bigaragazwa na dosiye, ku wa 13/03/2021 nibwo Kazina Balimba Joseph yasabye gusubizwa amadolari ye cyangwa agahabwa igice cy’ubutaka bwaguzwe na LAKESIDE Ltd, bikaba rero byumvikana ko kuva iyo tariki LAKESIDE Ltd, Roger Martyn Shaw na Idamange Faith Shaw bari bafite inshingano yo kumusibiza ayo madolari, kuba rero batarayamushubije kuva icyo gihe, bagomba kuyamusubiza hiyongereyeho inyungu cyangwa indishyi zibazwe kuva ku wa 13/03/2021, umunsi Kazina Balimba Joseph yandikiyeho, aho kuba mu mwaka wa 2011 igihe yatangiye 80.000 USD.

5 Reba urubanza No RS/INJUST/RCOM 00014/2022/SC, rwaciwe n’Urukiko rw’Ikirenga ku wa 31/03/2023, hagati ya Mugwaneza Carine Sandrine na Bank of Kigali Plc. 6 Urubanza N˚ RS/INJUST/RCOM 00006/2021/SC rwaciwe n’Urukiko rw’Ikirenga ku wa 14/04/2023 hagati ya Enterprise EDRMK na BPR Plc. 7 Reba igika cya 32 cy’urubanza No RS/INJUST/RCOM 00003/2023/CA rwaciwe ku wa 31/10/2023, haburana FORWARD ENTREPRISES Ltd na UNIVERSITY OF RWANDA. 8 Reba igika cya 57 cy’urubanza No RCOMAA 00038/2022/CA- RCOMAA 00039/2022/CA, rwaciwe ku wa 20/07/2022, haburana KINAZI CASSAVA PLANT Ltd na JBT Co Ltd. 9 Reba igika cya 77

## Page 20

7. c. Ku bijyanye n’igipimo (taux) inyungu zigomba kubarirwaho [78] Ku kibazo kijyanye n’igipimo indishyi z’ubukererwe zigomba kubarirwaho, Urukiko rurasanga ikibazo kijyanye n’igipimo indishyi cyangwa inyungu z’ubukererwe zigomba kubarirwaho cyarafashweho umurongo mu rubanza No RS/INJUST/RCOM 00014/2022/SC10 rwaciwe n’Urukiko rw’Ikirenga ku wa 31/03/2021 rwibukijwe haruguru, aho Urukiko rwasanze igipimo cy’indishyi zihabwa umuguzi wa serivisi z’imari kidashobora kujya munsi y’ikigereranyo cy’inyungu ku nguzanyo (taux moyen de prêt/ average lending rate) nk’uko cyatangajwe n’urwego rw’ubugenzuzi, mu nyandiko yitwa Interest Rate Structure yatangajwe na Banki Nkuru y’u Rwanda ku rubuga rwayo www.bnr.rw/browse- in/financial-market/money-market-interest- rates/monthly-interest-rates ndetse inagarukwaho n’urubuga rwa www.tradingeconomics.com/rwanda/interest-rate igaragaza ko icyo gipimo mu Rwanda kigeze kuri 15.81%, hanyuma rwemeza ko icyo gipimo ari cyo kigomba kubarirwaho inyungu Mugwaneza Carine Sandrine agomba guhabwa na Bank of Kigali Plc kandi izo ndishyi zigakomeza kubarwa kugeza urubanza ruciwe. [79] Urukiko rurasanga inyungu zigomba kubarirwa ku kigereranyo cy’inyungu ku nguzanyo (taux moyen de prêt/ average lending rate) kigaragagara ku rubuga rwa Banki Nkuru y’u Rwanda www.tradingeconomics.com/rwanda/interest-rate igaragaza ko icyo gipimo mu Rwanda kigeze kuri 15.94 %. Rurasanga LAKESIDE Ltd, Roger Martyn Shaw na Idamange Faith Shaw bagomba guha Kazina Balimba Joseph inyungu zibazwe guhera ku wa 13/03/2021 ni ukuvuga umunsi Kazina Balimba Joseph yandikiye abasaba kusubiza 80.000 USD, kugeza ku wa 21/03/2025 (umunsi urubanza rusomeweho), ni ukuvuga igihe kingana n’iminsi 1448. Bityo igomba kumuha inyungu zibazwe mu buryo bukurikira: 80.000 USD x 15.94 x 1448 jours = 51.291 USD 360 x 100. 8. 5. Kumenya niba amafaranga y’ikurikiranarubanza n’igihembo cya Avoka asabwa muri uru rubanza afite ishingiro [80] Uhagarariye Roger Martyn Shaw, LAKESIDE Ltd na Idamange Faith Shaw asaba Urukiko rw’Ubujurire gutegeka Kazina Balimba Joseph gusubiza abajuriye 3.000.000 Frw y’igihembo cya Avoka na 1.000.000 Frw y’ikurikiranarubanza, no kumutegeka kubasubiza 270.000 Frw y’amagarama batanze kuva ku rwego rubanza kugera kuri uru rwego rw’ubujurire. Avuga kandi ko amafaranga y’ibyagiye ku rubanza Kazina Balimba Joseph asaba ntayo akwiye guhabwa kuko nta shingiro afite, cyane ko ari we washoye uru rubanza. [81] Abahagarariye Kazina Balimba Joseph bashingiye ku ngingo ya 111 y’ Itegeko Nº 22/2018 ryo ku wa 29/04/2018, ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, basaba Urukiko rw’Ubujurire gutegeka abajuriye kumwishyura 2.000.000 Frw y’igihembo cya Avoka na 500.000 Frw y’ikurikiranarubanza. Bavuga kandi ko amafaranga y’ibyagiye ku rubanza abajuriye basaba nta shingiro afite, kuko ari bo bamushoye mu manza, bakaba bakwiye kwirengera ibyo bazitakarijemo byose. UKO URUKIKO RUBIBONA

10 Reba urubanza No RS/INJUST/RCOM 00014/2022/SC, rwaciwe n’Urukiko rw’Ikirenga ku wa 31/03/2023, hagati ya MUGWANEZA Carine Sandrine na Bank of Kigali Plc.

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[82] Ingingo ya 111 y’Itegeko N° 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi iteganya ibi bikurikira: “Ikirego cy’amafaranga y’ikurikiranarubanza ni ikirego gishamikira ku kirego cy’iremezo kigamije kwishyuza ibyakoreshejwe mu rubanza. Ikirego cy’amafaranga y’ikurikiranarubanza kiburanishirizwa rimwe n’ikirego cy’iremezo. Gishobora kandi kwakirwa kikanaburanishwa n’iyo ikirego cy’iremezo cyaba kitakiriwe”. [83] Urukiko rushingiye ku biteganywa n’ingingo ya 111 y’Itegeko N° 22/2018 yibukijwe haruguru, rurasanga amafaranga y’igihembo cya Avoka n’ay’ikurikiranarubanza Kazina Balimba Joseph isaba igomba kuyahabwa kubera ko ubu bujurire bwatumye ishaka Avoka wo kuyiburanira kandi itakaza n’amafaranga ikurikirana uru rubanza. Rurasanga ariko ayo asaba ari menshi harebwe ibyakozwe ku rubanza; bityo mu bushishozi bwarwo, rumugeneye amafaranga ibihumbi magana atanu (500.000 Frw) y’igihembo cya Avoka n’ibihumbi magana abiri (200.000 Frw) y’ikurikiranarubanza, kuri uru rwego, yiyongera kuri miliyoni ebyeri n’ibihumbi magana atatu (2.300.000 Frw) yari yagenewe mu manza zabanje. Yose hamwe akaba miliyoni eshatu (3,000,000 Frw), agomba gutangwa na Roger Martyn Shaw, Idamange Faith Shaw na LAKESIDE Ltd batanyije. Rurasanga ayo ROGER MARTYN Shaw, Idamange Faith Shaw na LAKESIDE Ltd basaba nta shingiro afite, kuko ubujurire bwabo nta shingiro bwahawe. III. ICYEMEZO CY’URUKIKO [84] Rwemeje ko ubujurire bwatanzwe na Roger Martyn Shaw, Idamange Faith Shaw na LAKESIDE Ltd, bufite ishingiro kuri bimwe. [85] Rwemeje ko urubanza No RCOMA 00436/2023/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 31/05/2024, ruhindutse gusa ku bijyanye n’ingano y’inyungu zigomba gutangwa. [86] Rutegetse Roger Martyn Shaw, Idamange Faith Shaw na LAKESIDE Ltd gufatanya kwishyura Kazina Balimba Joseph amadolari ibihumbi mirongo inani (80.000 USD) hamwe n’inyungu zayo zingana n’amadolari ibihumbi mirongo itanu na kimwe magana abiri mirongo icyenda na rimwe (51.291 USD) nk’uko zasobanuwe haruguru. [87] Rutegetse Roger Martyn Shaw, Idamange Faith Shaw na LAKESIDE Ltd gufatanya guha Kazina Balimba Joseph amafaranga ibihumbi magana atanu (500.000 Frw) y’igihembo cya Avoka n’ibihumbi magana abiri (200.000 Frw) y’ikurikiranarubanza, kuri uru rwego, yiyongera kuri miliyoni ebyeri n’ibihumbi magana atatu (2.300.000 Frw) yari yagenewe mu manza zabanje. Yose hamwe akaba miliyoni eshatu (3,000,000 Frw). [88] Rutegetse Roger Martyn Shaw, Idamange Faith Shaw na LAKESIDE Ltd gufatanya guha Kazina Balimba Joseph miliyoni eshatu (3,000,000 Frw) y’indishyi z’akababaro yagenwe n’Urukiko rw’Ubucuruzi. [89] Ruvuze ko ingwate y’amagarama yatanzwe ihwanye n’ibyakozwe mu rubanza.